


New Zealand withdraws 3% Digital Services Tax bill
New Zealand scraps DST bill on US tariff threat On 20 May 2025, New Zealand’s Minister of Revenue, Simon Watts, announced that the government has decided not to proceed with the Digital Services Tax (DST) Bill, which had been introduced by the prior administration in

New Zealand B2G e-invoicing boost
Extended mandate for B2G e-invoicing with 10-day settlement commitment New Zealand’s government is to increase the range of government agencies that must receive and issue structured Peppol e-invoices by 2026. And to encourage businesses to gear-up for this change, they will be guaranteed faster settlement

New Zealand GST implications of ride sharing employee case
Court of Appeal rules Uber drivers are employees and are not responsible for GST Uber has lost its appeal against a New Zealand Employment Court ruling that its drivers are employees as Uber controlled the terms of the contracts. This is similar to the UK

New Zealand hits gig & sharing economies platforms with 15% GST April 2024
Imposition on digital platforms Goods & Services Tax 1 April 2024 on ride and accommodation sharing New Zealand has imposed on gig & sharing economies platforms GST collections obligations from 1 April 2024. This shifts the indirect tax requirements from the accommodation and transportation service providers

New Zealand GST-free fruit and vegetables
Government proposes zero-rating of fruit and vegetables if wins election New Zealand’s Labour government has committed to zero-rating Goods and Services Tax on unprocessed fresh and frozen fruit and vegetables in the case that it wins the upcoming general election. The standard GST rate in

New Zealand ends GST invoice requirement 2023

New Zealand GST digital services non-resident providers
New Zealand’s Inland Revenue Department introduced its 15% Goods and Services Tax on digital or electronic services provided by non-residents to consumers from 1 October 2016. There is a GST registration threshold of NZD 60,000 per annum, and there is no requirement to appoint a

New Zealand consults on gig and sharing economy platforms and GST
The role of digital platforms in the taxation of the gig and sharing economy New Zealand has launched a consultation on taxing gig and sharing economies. Get our global VAT and GST free news emails, sign-up here. Options to tax the new digital platforms and

New Zealand payment providers e-commerce sellers transaction data
Content Creators and sellers targeted by Inland Revenue – new payment service providers obligations New Zealand’s Inland Revenue is shortly to be granted enhanced data collection rights – quarterly transaction data from payment providers in an effort to track and accurately assess Goods and Services